In a resistance change memory in which resistance change elements whose resistance values change with a current, voltage, heat, magnetic field and the like are used as memory cells, the development of a process technology which suppresses the number of photo engraving process (PEP) steps as much as possible is essential for lowering a manufacturing cost. However, in a layout in which the resistance change elements and vias are provided in the same layer, both the resistance change elements and the vias need to be independently processed, respectively, and hence it is difficult to decrease the number of the PEP steps.